embedded in the software, it cannot be held that either WIPRO/IBM are
using the process that has gone into the software or that they ... software continues to be owned by the assessee and what WJPRO/IBM
is getting mere access to the software. The source code embedded
access
the source code to the software, (ii) modify the software, (iii) create
multiple copies or derivative works from the software or (iv) disclose,
reverse ... appellant company does not have right to (1) access the source code to
the software, (ii) modify the software, (iii) create multiple copies or
derivative
maintained the time records or material like source code
of the software developed to indicate that the firm was actually involved in
developing software. During ... examined are
(a) The act of development of software as shown in source codes
and in email correspondence indicating the consultation and
changes made
create, by reverse
engineering or otherwise, the source code from the object
code of the Software. In the event source code is
provided to Licensee ... right to delete, or to require the deletion of, such
source code and all copies thereof in Licensee's
possession or control whenever
license basis wherein the right to use the
software is transferred without giving the source code. These types of
companies are not similar ... license basis wherein
the right to use the software is transferred without giving source code
cannot be comparable to pure software development service provider like
software or
documentation; (b) host the software for third party services; (c)
modify, alter, reverse engineer, decompile, translate or disassemble
any source code ... using licensor's source
code. As per the said clause, the source code and underlying
algorithm of the software are the assessee
provider of open-source solutions for internet computing;
• An open source software typically grants every user free access to the source code and enable ... their requirements, unlike a
proprietary software where source codes are owned by developers; #
• Once an open source software is downloaded, software users may require access
license basis wherein the right to
use the software is transferred without giving the source
code. These types of companies are not similar ... license
basis wherein the right to use the software is transferred
without giving source code cannot be comparable to pure
software development service provider like
finding on this as
under:-
"5.5. Thus, it is clear that Software License services
provided by the assessee having component of
maintenance support ... there should be
a transfer of processes embedded in the software such as
Source Code or the Algorithm. Therefore, software license
income
same procedure will be repeated.
3. In the case of software maintenance support, on detecting any fault, the applicant has to fill a site anomaly ... facilities along with a version description document, executive software DAT Tape and source code DAT Tape. RC software engineers will visit site for a total
